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Evolution of Concepts Regarding Taxation and Taxation Systems

Luigi Popescu ()
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Luigi Popescu: University of Pitești

Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 2, 861-868

Abstract: The study of taxes has been an important concern of a great number of economists of all times, doctrines and currents of economic thinking. This paper presents some representative opinions of some foreign and Romanian, classic and contemporary economists regarding taxes. This study also provides a scientific selection of the opinions regarding the actual tax instruments, in order to group the main theories about taxes by author, school, thinking current. The Romanian tax system has taken more or less of them in its practice.

Keywords: tax system; taxation; tax; tax reform (search for similar items in EconPapers)
JEL-codes: H21 H22 H71 (search for similar items in EconPapers)
Date: 2019
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Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:861-868